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Yours truly, Phil Tang Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate XXXXX OFFICE COPY Legislative References: Subsection 123(1) definitions Section 140 Part VII, Schedule V Sections 7 & 9, Part I, Schedule V NCS Subject Code(s): 11950-1, 11590-5 ...

Interpretation Requested In your letter you suggest that with the implementation of a two-year time limit along with the existing requirement to file original documents there is now a conflict with the requirement by Department of Indian & Northern Affairs (DIAND) to have Indian bands retain their records for a period of three years. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies & Government Division Excise and GST/HST Rulings Directorate c.c.: Legislative References: s. 87 of the Indian Act; s. 261 of the Excise Tax Act NCS Subject Code: I-11872-13XXXXX ...

The Canada Customs & Revenue Agency (CCRA) considers these fees to be payment for taxable supplies because they are consideration for the supply of telecommunications services, information technology services, installation and administration services, and the supply of taxable products and services. 2) Surcharge fees: Surcharge fees are paid by the user of the ABM to the retailer or operator of the ABM. ... Yours truly, Ivan Bastasic Director Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Legislative References: 123(1) (a), (b), (l) or (m) "financial service" of the ETA 165 of the ETA 3 of Financial Services (GST) Regulations NCS Subject Code(s): 11585-27 ...

27 March 2002 GST/HST Interpretation 6428- Application of GST/HST to Indian Trusts Unedited CRA Tags Indian Act 87; Technical Information Bulletin B-039R, GST Administration Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 6428March 27, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to Indian trusts Dear XXXXX: This refers to your previous letter, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a trust scenario concerning an Indian band. ... Yours truly, Dwight Kostjuk Rulings Officer Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate ...

Subsection 50(6) of the new Act states that in subsection 50(5) the total quantity of a category of Canadian manufactured tobacco manufactured by a tobacco licensee in the preceding calendar year "... does not include quantity of that category that was exported by the licensee for delivery to a foreign duty free shop or as foreign ships' stores. ... Under the former ETA provisions noted above, the exclusion was to be applied to exports of Canadian manufactured tobacco sold by their manufacturer "... to the operator of a foreign duty free shop for duty free sale by the operator in that shop. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 47071      XXXXX Nov. 19. 2003 Subject: GST/HST INTERPRETATION Code 1 general rebate & original documentation Dear XXXXX: Thank you for your letter XXXXX (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to an application for a rebate of tax paid in error. ...

For purposes of paragraphs 142(1)(a) and 142(2)(a) of the ETA, the phrase "delivered or made available" has the same meaning as that assigned to the concept of "delivery" under the law of the sale of goods, as follows: •   "Delivered" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by actual delivery. •   "Made available" refers to those situations where delivery of the TPP under the applicable law of the sale of goods is effected by constructive delivery (i.e., actual physical possession of the TPP is not transferred to the recipient of the supply yet is recognized as having been intended by the parties and as sufficient in law). ...

27 May 2003 GST/HST Interpretation 45766- APPLICATION OF GST/HST Importation of Spacer Devices Unedited CRA Tags ETA Sch VI, Part II, 5.1 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Debbie Arcand, A/Manager Trade Incentive Programs Trade Policy & Interpretation 150 Isabella St., 4th floor Ottawa, ON K1A 0L5 Case Number: 45766May 27, 2003 Subject: APPLICATION OF GST/HST Importation of Spacer Devices We are writing concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of spacer devices, also known as aerosol chambers. ... This provision requires that a spacer device be "... supplied on the written order of a medical practitioner for use by a consumer named in the order", as a result, both requirements must be met in order for the supply to be zero-rated and therefore non-taxable on importation. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Bill McCloskey Assistant Commissioner Policy & Legislation ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Your request was for the following brand extensions: •   XXXXX Please note that your letter XXXXX was not received by this office. ...